Specific tariff description prevails over residuary classification for unrecorded audio magnetic tapes, regardless of end-use.

Unrecorded audio magnetic tapes in jumbo rolls, pancakes, mini pancakes, hubs and reels were classifiable under sub-heading 8523.11 because that entry specifically described prepared unrecorded audio recording media and did not impose any end-use condition. The residuary sub-heading 8523.19 applied only when goods did not fall within the specific sub-headings of Heading 85.23. Use of the tapes in cinema dubbing or recording did not displace the specific tariff description, so classification under 8523.11 was upheld and the Revenue's appeal was rejected.

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Issues: (i) Whether unrecorded audio magnetic tapes in the form of jumbo rolls, pancakes, mini pancakes, hubs and reels were classifiable under sub-heading 8523.11 or under the residuary sub-heading 8523.19.

Analysis: Heading 85.23 covered prepared unrecorded media for sound recording or similar recording. Sub-heading 8523.11 specifically described audio tapes in the relevant forms and did not attach any end-use condition. The residuary sub-heading 8523.19 could apply only where the goods were not classifiable under the earlier specific sub-headings of Heading 85.23. Since the goods answered the description of sub-heading 8523.11, their use in cinema dubbing or recording did not take them out of that entry.

Conclusion: The goods were classifiable under sub-heading 8523.11 and not under sub-heading 8523.19, in favour of the assessee.

Final Conclusion: The Revenue failed to dislodge the classification adopted below, and its appeal was rejected.

Ratio Decidendi: Where a tariff entry specifically describes goods, classification must follow that description and cannot be shifted to a residuary entry merely because of the goods' end-use.

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